1)Imari Brown arrived at the following tax information:

Tax Information
Gross salary	$	47,045
Additional small business income		14,000
Interest earnings		305
Dividend income		165
Standard deduction		12,000
Itemized deductions		14,450
Adjustments (subtractions) to income		9,000

What amount would Imari report as taxable income?

2)What would be the average tax rate for a person who paid taxes of $7,565 on a taxable income of $44,500? (Enter your answer as a percent rounded to 1 decimal place.)